This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...

Purpose: The aims of this study are to investigate the joint effects of financial experts on audit committees (ACs) and industry expert auditors on earnings quality, and to investigate whether the joint effects differ based on subtypes of financial experts on ACs and the mixture of those...

This study seeks to supply empirical evidence for how board characteristics influence corporate governance compliance in the Indonesian banking industry. Corporate governance compliance level represents a company's actions to fulfill regulatory obligations that aim to protect the public from...

Several calls from practitioners and the relevant literature suggest that audit committee directors with industry expertise complement the knowledge of financial experts. Thus, this study examines market reactions to the voluntary appointment of new audit committee directors with financial and...

This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. It is a quantitative study on 109 Dhaka Stock Exchange (DSE) listed nonfinancial firms from the year 2013 to 2017 producing 502 firm-year observations. Pooled...

The paper investigates board characteristics and committees' structure in the Athens Stock Exchange (ATHEX) using unique data culled from the database of the Hellenic Observatory of Corporate Governance. The current corporate governance framework applying in Greece is also analysed while...

A board with high equality is expected to play a significant role in corporate governance. This study aims to examine the influence of impactful women directors on constraining the level of earnings management (EM). Impactful women director is a new concept examined by the study, where women...

This article empirically examines the time dependence of audit quality and audit fee effects resulting from the presence of audit firm alumni (AFA) on audit committees (ACs) in the German setting. Following the European Union's audit reform in 2014, the subject of this study is of particular...

This paper empirically investigates the association between codetermination on the audit committee (AC) and audit quality. Using a sample of 655 firm-year observations related to German CDAX companies, our results indicate that the presence of employee representatives on the AC is negatively...

Die Strukturen der Unternehmensfinanzierung und -kontrolle haben sich weltweit grundlegend verändert, gekennzeichnet durch neue Kapitalmarktinstrumente, verstärktes Auftreten von Nichtbank-Finanzintermediären sowie zunehmende Arbeitsteilung zwischen den Marktteilnehmern. Der vorliegende...